Auditoría tributaria a la Constructora Oviedo Palacios “COVIPAL” Cía. Ltda., de la ciudad de Riobamba, provincia de Chimborazo, período 2018

Abstract

The objective of this degree work was to carry out a tax audit to the construction company Oviedo Palacios "COVIPAL" Cia. Ltda., of the city of Riobamba, province of Chimborazo, period 2018, with the purpose of determining the fulfillment of the tax obligations declared to the Internal Revenue Service established in the country in the preparation of the tax duties. This application is made taking into account the tax rules in force in the period and also with the generally accepted accounting principles, in order to reconcile the legal and accounting aspects taxpayer and thus be able to determine the taxable base and the taxes that it makes to the audited taxpayer. The research techniques performed were the direct observation, to know the tax rules in force, and then evaluate them for their correct operation and elaboration, the interviews were applied to the accountant, the manager of the construction company, in order to have a clearer knowledge, thus, the Internal control analysis was also accomplished with the application of questionnaires using the COSO II method, in which the components were evaluated; Risk Assessment, Internal Environment, Establishment of objectives, Identification- communication and monitoring. This was necessary to demonstrate a moderate risk level with 27%, as well as a confidence level of 73%. Tax obligations are made out of time and substitutes are made permanently, the respective sales vouchers are not issued, in addition the values declared with the forms do not coincide is why they make the replacements of each month. It is recommended to the manager the correct application of the suggestions emitted in the final audit report, in order to establish corrective actions to avoid the necessary sanctions by the IRS ( Internal Revenue Service).